Customs law: company must provide the customs administration with personal data of the managers .
The Düsseldorf Finance Court has issued a ruling on the query of personal data for the revaluation of customs authorisations and decided that the customs administration may query the personal tax identification number as well as the tax office of the head of the customs department responsible for personal taxation at the company concerned.
With the entry into force of the Union Customs Code on 01.05.2016, the requirements for customs authorisations have been adapted. The Customs Administration will carry out a revaluation for all permanent authorisations issued before 01.05.2016. This involves checking whether the authorisations granted comply with the authorisation criteria of the Union Customs Code. The plaintiff is the holder of customs licenses. In April 2017, the respondent's main customs office sent the applicant the questionnaire on self-assessment Part I for revaluation purposes. The applicant was requested to disclose personal data of its employees and members of its Supervisory Board. Among other things, the personal tax identification numbers and the tax offices responsible for the personal taxation of these persons should be disclosed. The defendant pointed out that if his questions were not answered, he would revoke the customs authorisations. By its action, the plaintiff sought a declaration that it was not obliged to answer the questions asked.
The FG Düsseldorf had obtained a preliminary ruling from the ECJ (judgment of 16.01.2019 - C-496/17).
The FG Düsseldorf upheld the action in large parts.
The plaintiff was unsuccessful in defending itself against the disclosure of the personal data of the head of its customs department.
In the opinion of the fiscal court, these data must be disclosed to the customs administration. The customs authority may not collect any sensitive information about the personal situation of the person concerned - such as his marital status, religious affiliation or income. In addition, the customs administration must inform the data subject of the collection of personal data.
However, the members of advisory boards and supervisory boards, managing directors, heads of departments, in so far as they are not responsible for the applicant's customs affairs, heads of bookkeeping and customs officials, are not subject to the applicant's duty of disclosure. To the extent that the inquiry of the customs authority concerns these persons, the plaintiff does not have to provide any information.
The decision is final.
Source: Press release of the FG Düsseldorf v. 10.05.2019
- Legal Tech Act
- Invalidity of the termination of a tenancy agreement
- Influencer means advertising ?
- Employee must prove illness
- Revocation of a car loan agreement
- Liability of a subsidiary for infringement of competition law?
- Time limitation of an employment
- Price increases for new car
- Termination due to reading and disclosure of data
- Termination because of threats against a supervisor
- Proof of e-mail receipt.
- Termination of Leasing Contract
- EU sanctions targeting Russian citizens.
- Interest on tax demands and refunds at 6% p.a. unconstitutional
- Data owned by employer
- Weakening of tenants' rights
- Right of withdrawal for brokerage contracts
- BFH, ruling of 23 March 2016, IV R 9/14: Investment deduction amount
- Cartel damage
- Right abuse
- Setting a deadline
- Protection of third parties
- Internet sales platform
- Bonus payments
- Formal requirements in general terms and conditions
- Termination of a management employment
- No cosmetic repairs at the apartment despite "renovation agreement"
- Income tax return due to loan default
- ECJ ruling on copyright infrigements on Youtube
- Gift invalid without notarial certification
- Minimum subsistence Germany 2019-2020
- revocability of employment termination agreements
- Cover under legal expenses insurance
- Termination without notice
- Labour law: leave
- Immigration of qualified staff
- Unpaid leave
- Tax law: liability of a foreign company in germany
- Custom law ruling
- Labour law: compensation adjustment for lawyer fees
- Termination without notice
- Tenancy law
- Immediate notice of dismissal
- Damages in case of violation of a jurisdiction agreement
- Corona quarantine: legal aspects
- No termination without notice
- Labour law decisions around Corona
- Dismissal due to Covid 19 quarantine invalid